Composition scheme opt-in requires electronic CMP-02 and ITC-03 filings; cumulative input tax credit adjustment to appear in GSTR-3B. A proviso to rule 3 requires registered persons opting for the composition scheme to electronically file Form GST CMP-02 (electronically verified) on the common portal or through a notified Facilitation Centre by the prescribed deadline and to furnish Form GST ITC-03 as provided in rule 44(4) by the prescribed date. A proviso to rule 36(4) applies a cumulative condition for input tax credit across February-August 2020 and requires the September 2020 Form GSTR-3B to include the cumulative adjustment of input tax credit for those months.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Composition scheme opt-in requires electronic CMP-02 and ITC-03 filings; cumulative input tax credit adjustment to appear in GSTR-3B.
A proviso to rule 3 requires registered persons opting for the composition scheme to electronically file Form GST CMP-02 (electronically verified) on the common portal or through a notified Facilitation Centre by the prescribed deadline and to furnish Form GST ITC-03 as provided in rule 44(4) by the prescribed date. A proviso to rule 36(4) applies a cumulative condition for input tax credit across February-August 2020 and requires the September 2020 Form GSTR-3B to include the cumulative adjustment of input tax credit for those months.
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